Concepedia

Loss Reserving

Loss Reserving is an actuarial estimation process that determines the amount of liabilities (reserves) an insurer must hold for unpaid claims, including those incurred but not reported, arising from past or current insurance exposures so as to meet all future claim payments attributable to those exposures.

105

Publications

4K

Citations

136

Authors

99

Institutions

Publications per year

2017–2026

21

Variants

Loss Reserve Estimation

Parents

Children

Publications

105

Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry

William H. Beaver, Maureen F. McNichols, Karen K. Nelson · Journal of Accounting and Economics · 2003 · 266 citations

, , +14

Micro-level stochastic loss reserving for general insurance

Katrien Antonio, Richard Plat · Scandinavian Actuarial Journal · 2013 · 151 citations · Full text

, , +16

Do insurers manipulate loss reserves to mask solvency problems?

Jennifer J. Gaver, Jeffrey S. Paterson · Journal of Accounting and Economics · 2004 · 135 citations

, , +14

Do loan loss reserves behave like capital? Evidence from recent bank failures

Jeffrey Ng, Sugata Roychowdhury · Review of Accounting Studies · 2014 · 130 citations

, , +14

Determination of Warranty Reserves

Warren W. Menke · Management Science · 1969 · 119 citations

, , +12

1–5 of 105

Authors

136

  1. GT
    Greg Taylor

    UNSW Sydney, Australia

    6 publications · 164 citations

    6

    h-index

  2. MV
    Mario V. Wüthrich

    ETH Zurich, Switzerland

    6 publications · 159 citations

    6

    h-index

  3. PS
    Peng Shi

    University of Wisconsin–Madison, United States

    6 publications · 221 citations

    6

    h-index

  4. KA
    Katrien Antonio

    KU Leuven, Belgium

    5 publications · 327 citations

    5

    h-index

  5. KK
    Karen K. Nelson

    Texas Christian University, United States

    4 publications · 468 citations

    4

    h-index

1–5 of 136

Institutions

99

  1. University of Wisconsin–Madison

    Madison, United States

    8 h-index

    10 publications

    382 citations

  2. KU Leuven

    Leuven, Belgium

    7 h-index

    14 publications

    494 citations

  3. University of Amsterdam

    Amsterdam, The Netherlands

    6 h-index

    9 publications

    527 citations

  4. ETH Zurich

    Zurich, Switzerland

    5 h-index

    6 publications

    176 citations

  5. UNSW Sydney

    Sydney, Australia

    5 h-index

    10 publications

    223 citations

  6. East China Normal University

    Shanghai, China

    4 h-index

    9 publications

    292 citations

  7. Macquarie University

    Sydney, Australia

    4 h-index

    5 publications

    173 citations

  8. Stanford University

    Stanford, United States

    4 h-index

    8 publications

    1.1K citations

1–8 of 99

Venues

  1. Astin Bulletin

    18 publications · 612 citations

    14

    h-index

  2. Insurance Mathematics and Economics

    16 publications · 399 citations

    13

    h-index

  3. North American Actuarial Journal

    NAAJ · 10 publications · 262 citations

    10

    h-index

  4. SSRN Electronic Journal

    Repository · 11 publications · 349 citations

    10

    h-index

  5. Journal of Risk & Insurance

    8 publications · 303 citations

    8

    h-index

1–5